Income Tax Assessment Act 1936
6(1)
Amended by:
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 (assent 31/5/2024)
4-Sch1-Cl63
| Commenced | Action | Note |
| 14/10/2024 | Amend | Substituted definition 'Tribunal' |
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14/10/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl4
| Commenced | Action | Note |
| 1/01/2021 | Amend | Inserted definition 'loss carry back tax offset' |
Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (assent 5/4/2019)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl15
| Commenced | Action | Note |
| 1/07/2019 | Amend | "Inserted definition 'industrialcommercial or scientific equipment'" |
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (assent 28/3/2018)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl29
| Commenced | Action | Note |
| 1/07/2023 | Amend | Repealed definition of 'exploration credit' |
| 1/07/2023 | Amend | Repealed definition of 'junior minerals exploration incentive tax offset' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 1/04/2018 | Amend | Repealed definition of 'exploration development incentive tax offset' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 1/04/2018 | Amend | Inserted definition of 'junior minerals exploration incentive tax offset' |
Statute Update (Smaller Government) Act 2018 (assent 20/2/2018)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl4
| Commenced | Action | Note |
| 21/02/2018 | Amend | Amended definition 'assessment' |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (assent 13/12/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl26
| Commenced | Action | Note |
| 1/07/2018 | Amend | Amended definition 'rebate income' |
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 1/07/2017 | Amend | Amended definition 'assessment' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'diverted profits tax' |
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (assent 28/2/2017)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl20
| Commenced | Action | Note |
| 1/04/2017 | Amend | Amended definition of 'assessment' |
3-Sch4-Cl21
| Commenced | Action | Note |
| 1/04/2017 | Amend | Repealed definition 'Education Secretary' |
3-Sch4-Cl22
| Commenced | Action | Note |
| 1/04/2017 | Amend | Inserted definition 'Student Assistance Secretary' |
Budget Savings (Omnibus) Act 2016 (assent 16/9/2016)
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch15-Cl2
| Commenced | Action | Note |
| 1/01/2017 | Amend | Substituted definition 'adjusted fringe benefits total' |
3-Sch15-Cl3
| Commenced | Action | Note |
| 1/01/2017 | Repeal | Substituted definition 'reportable fringe benefits total' |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (assent 5/5/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl6
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'assessment' |
3-Sch5-Cl7
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'full self-assessment taxpayer' |
3-Sch5-Cl8
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'passive income' |
3-Sch6-Cl1
| Commenced | Action | Note |
| 5/05/2016 | Amend | Inserted definition of 'AMIT' |
3-Sch6-Cl2
| Commenced | Action | Note |
| 5/05/2016 | Amend | Amended definition of 'assessment' |
3-Sch6-Cl3
| Commenced | Action | Note |
| 5/05/2016 | Amend | Inserted definition of 'attribution managed investment trust' |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (assent 25/06/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl47
| Commenced | Action | Note |
| 1/07/2015 | Amend | Amended definition of 'assessment' |
3-Sch1-Cl48
| Commenced | Action | Note |
| 1/07/2015 | Amend | Amended definition of 'assessment' |
3-Sch1-Cl49
| Commenced | Action | Note |
| 1/07/2015 | Amend | Amended definition of 'FHSA' |
3-Sch1-Cl50
| Commenced | Action | Note |
| 1/07/2015 | Amend | Repealed definition of 'FHSA trust' |
3-Sch1-Cl51
| Commenced | Action | Note |
| 1/07/2015 | Amend | Amended definition of 'full self-assessment taxpayer' |
3-Sch1-Cl52
| Commenced | Action | Note |
| 1/07/2015 | Amend | Amended definition of 'full self-assessment taxpayer' |
3-Sch3-Cl8
| Commenced | Action | Note |
| 25/06/2015 | Amend | Inserted definition of 'statutory income' |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl3
| Commenced | Action | Note |
| 19/03/2015 | Amend | Inserted definition of 'exploration credit' |
| 19/03/2015 | Amend | Inserted definition of 'exploration development incentive tax offset' |
3-Sch6-Cl38
| Commenced | Action | Note |
| 1/07/2020 | Amend | Repealed definition of 'exploration credit' |
| 1/07/2020 | Amend | Repealed definition of 'exploration development incentive tax offset' |
Treasury Legislation Amendment (Repeal Day) Act 2015 (assent 25/02/2015)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl9
| Commenced | Action | Note |
| 25/02/2015 | Amend | Inserted definition of 'Australia' |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (assent 16/10/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl10
| Commenced | Action | Note |
| 16/10/2014 | Amend | Substituted definition of 'Veterans Affairs Secretary' |
3-Sch5-Cl7
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Agriculture Secretary' |
| 16/10/2014 | Amend | Omitted definition of 'Arts Department' |
| 16/10/2014 | Amend | Omitted definition of 'Arts Minister' |
| 16/10/2014 | Amend | Omitted definition of 'Arts Secretary' |
3-Sch5-Cl8
| Commenced | Action | Note |
| 16/10/2014 | Amend | Amended definition of 'Commonwealth securities' |
3-Sch5-Cl9
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'Education Department' |
| 16/10/2014 | Amend | Omitted definition of 'Health Department' |
| 16/10/2014 | Amend | Omitted definition of 'Health Secretary' |
| 16/10/2014 | Amend | Omitted definition of 'Housing Secretary' |
| 16/10/2014 | Amend | Omitted definition of 'Immigration Department' |
| 16/10/2014 | Amend | Omitted definition of 'Immigration Minister' |
| 16/10/2014 | Amend | Omitted definition of 'Immigration Secretary' |
| 16/10/2014 | Amend | Omitted definition of 'Research Department' |
| 16/10/2014 | Amend | Omitted definition of 'Research Minister' |
| 16/10/2014 | Amend | Omitted definition of 'Research Secretary' |
| 16/10/2014 | Amend | Omitted definition of 'Trade Department' |
| 16/10/2014 | Amend | Omitted definition of 'Trade Minister' |
| 16/10/2014 | Amend | Omitted definition of 'Trade Secretary' |
| 16/10/2014 | Amend | Omitted definition of 'Veterans Affairs Department' |
| 16/10/2014 | Amend | Omitted definition of 'Veterans Affairs Minister' |
3-Sch5-Cl95
| Commenced | Action | Note |
| 16/10/2014 | Amend | Omitted definition of 'income tax or tax' |
3-Sch5-Cl96
| Commenced | Action | Note |
| 16/10/2014 | Amend | Inserted definition of 'income tax' |
3-Sch5-Cl97
| Commenced | Action | Note |
| 16/10/2014 | Amend | Inserted definition of 'tax' |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)
Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl3
| Commenced | Action | Note |
| 30/09/2014 | Amend | Omitted definition of 'loss carry back tax offset' |
Statute Law Revision Act (No. 1) 2014 (assent 27/05/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl97
| Commenced | Action | Note |
| 24/06/2014 | Amend | Amended definition of 'royalty or royalties' |
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 (assent 18/03/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl3
| Commenced | Action | Note |
| 1/07/2019 | Amend | Omitted definition of 'family tier 1 threshold' |
| 1/07/2019 | Amend | Omitted definition of 'medical expense rebate higher phase-in limit' |
| 1/07/2019 | Amend | Omitted definition of 'medical expense rebate lower phase-in limit' |
| 1/07/2019 | Amend | Omitted definition of 'rebatable medical expense amount' |
| 1/07/2019 | Amend | Omitted definition of 'single tier 1 threshold' |
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl8
| Commenced | Action | Note |
| 29/06/2013 | Amend | Omitted definition of 'international tax sharing treaty' |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl11
| Commenced | Action | Note |
| 1/07/2013 | Amend | Amended definition of 'assessment' |
3-Sch5-Cl12
| Commenced | Action | Note |
| 1/07/2013 | Amend | Inserted definition of 'tax offset refund' |
3-Sch5-Cl28
| Commenced | Action | Note |
| 1/07/2013 | Amend | Inserted definition of 'loss carry back tax offset' |
Tax Laws Amendment (2012 Measures No. 6) Act 2012 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'Indigenous land' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'Indigenous person' |
3-Sch5-Cl1
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'adjusted taxable income for rebates' |
3-Sch5-Cl2
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'family tier 1 threshold' |
3-Sch5-Cl3
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'medical expense rebate higher phase in limit' |
3-Sch5-Cl4
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'medical expense rebate lower phase in limit' |
3-Sch5-Cl5
| Commenced | Action | Note |
| 28/06/2013 | Amend | "Inserted definition of 'rebatable medical expense amount |
3-Sch5-Cl6
| Commenced | Action | Note |
| 28/06/2013 | Amend | Inserted definition of 'singles tier 1 threshold' |
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (assent 3/12/2012)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 3/12/2012 | Amend | Inserted definition of 'deductible gift recipient' |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl219
| Commenced | Action | Note |
| 21/03/2012 | Insert | Inserted definition of ''Medicare levy' |
3-Sch6-Cl220
| Commenced | Action | Note |
| 21/03/2012 | Insert | Inserted definition of ''Medicare levy (fringe benefits) surcharge' |
Clean Energy (Tax Laws Amendments) Act 2011 (assent 4/12/2011)
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 1/07/2012 | Amend | Amended definition of 'rebatable benefit' |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 (assent 29/11/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl42
| Commenced | Action | Note |
| 29/11/2011 | Amend | Omitted definition of 'private ancillary fund' |
Tax Laws Amendment (2011 Measures No. 4) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl1
| Commenced | Action | Note |
| 1/07/2016 | Amend | Inserted definition of 'basic income liability' |
3-Sch2-Cl2
| Commenced | Action | Note |
| 28/06/2011 | Amend | Inserted definition of 'eligible taxable income' |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (assent 27/06/2011)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch5-Cl15
| Commenced | Action | Note |
| 28/06/2011 | Amend | Omitted definition 'Employment Department' |
3-Sch5-Cl16
| Commenced | Action | Note |
| 28/06/2011 | Amend | Omitted definition 'Employment Minister' |
3-Sch5-Cl17
| Commenced | Action | Note |
| 28/06/2011 | Amend | Substitute definition 'Employment Secretary' |
3-Sch5-Cl176
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'income from personal exertion' |
3-Sch5-Cl177
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'income from personal exertion' |
3-Sch5-Cl178
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'permanent establishment' |
3-Sch5-Cl179
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'resident' |
3-Sch5-Cl180
| Commenced | Action | Note |
| 27/06/2011 | Amend | Amended definition of 'resident' |
3-Sch5-Cl63
| Commenced | Action | Note |
| 27/06/2011 | Amend | Omitted definition of 'RSA' |
3-Sch5-Cl64
| Commenced | Action | Note |
| 27/06/2011 | Amend | Omitted definition of RSA provider' |
Human Services Legislation Amendment Act 2011 (assent 25/05/2011)
3-Sch4-Cl282
| Commenced | Action | Note |
| 1/07/2011 | Amend | Inserted definition of 'Chief Executive Centrelink' |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (assent 16/12/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
Sch3-Cl1
| Commenced | Action | Note |
| 17/12/2010 | Amend | Omitted definition of 'Defence Department' |
Sch3-Cl2
| Commenced | Action | Note |
| 17/12/2010 | Amend | Omitted definition of 'Defence Minister' |
Sch3-Cl3
| Commenced | Action | Note |
| 17/12/2010 | Amend | Omitted definition of 'Defence Secretary' |
Sch3-Cl4
| Commenced | Action | Note |
| 17/12/2010 | Amend | Substituted definition of 'Education Secretary' |
Sch3-Cl5
| Commenced | Action | Note |
| 17/12/2010 | Amend | Substituted definition of 'Health Department' |
Sch3-Cl6
| Commenced | Action | Note |
| 17/12/2010 | Amend | Substituted definition of 'Health Minister' |
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (assent 14/07/2010)
3-Sch1-Cl1
| Commenced | Action | Note |
| 14/07/2010 | Amend | Inserted definition of 'approved stock exchange' |
3-Sch1-Cl2
| Commenced | Action | Note |
| 14/07/2010 | Amend | Amended definition of 'passive income' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 14/07/2010 | Amend | Inserted definition of 'post FIF abolition credit' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 14/07/2010 | Amend | Inserted definition of 'post FIF abolition debit' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 14/07/2010 | Amend | Inserted definition of 'post FIF abolition surplus' |
Paid Parental Leave (Consequential Amendments) Act 2010 (assent 14/07/2010)
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl37
| Commenced | Action | Note |
| 1/10/2010 | Amend | Inserted definition of 'member of a family tax benefit (Part B) family without shared care' |
Tax Laws Amendment (2010 Measures No. 3) Act 2010 (assent 29/06/2010)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch4-Cl1
| Commenced | Action | Note |
| 29/06/2010 | Amend | Inserted definition of 'principal beneficiary' |
3-Sch4-Cl2
| Commenced | Action | Note |
| 29/06/2010 | Amend | Inserted definition of 'special disability trust' |
Tax Laws Amendment (Transfer of Provisions) Act 2010 (assent 29/06/2010)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch4-Cl10
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'FMD provider' |
3-Sch4-Cl11
| Commenced | Action | Note |
| 1/07/2010 | Amend | Amended definition of 'income derived from personal exertion' |
| 1/07/2010 | Amend | Amended definition of 'income from personal exertion' |
3-Sch4-Cl12
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'owner' |
3-Sch4-Cl9
| Commenced | Action | Note |
| 1/07/2010 | Amend | Inserted definition of 'farm management deposit' |
3-Sch5-Cl3
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'outstanding claims' |
3-Sch5-Cl4
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'value of the outstanding claims liability' |
3-Sch5-Cl5
| Commenced | Action | Note |
| 1/07/2010 | Amend | Omitted definition of 'value of the unearned premium reserve' |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 (assent 28/06/2010)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 29/06/2010 | Amend | Inserted definition of 'corporate limited partnership' |
3-Sch1-Cl2
| Commenced | Action | Note |
| 29/06/2010 | Amend | Inserted definition of 'dwelling' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 29/06/2010 | Amend | Inserted definition of 'foreign tax' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 29/06/2010 | Amend | Inserted definition of 'once-only deduction' |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6-Cl114
| Commenced | Action | Note |
| 3/06/2010 | Amend | Omitted definition of 'accrued leave transfer payment' |
3-Sch6-Cl118
| Commenced | Action | Note |
| 3/06/2010 | Amend | Substituted definition of 'agent' |
3-Sch6-Cl120
| Commenced | Action | Note |
| 3/06/2010 | Amend | Substituted definition of 'allowable deduction' |
3-Sch6-Cl121
| Commenced | Action | Note |
| 3/06/2010 | Amend | Substituted definition of 'friendly society dispensary' |
3-Sch6-Cl122
| Commenced | Action | Note |
| 3/06/2010 | Amend | Substituted definition of 'paid-up share capital' |
3-Sch6-Cl123
| Commenced | Action | Note |
| 3/06/2010 | Amend | substituted definition of 'person' |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 (assent 14/12/2009)
Explanatory Memorandum - REPS
Addendum to the Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl9
| Commenced | Action | Note |
| 14/12/2009 | Amend | Amended definition of 'passive income' |
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (assent 16/11/2009)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/03/2010 | Amend | Omitted definition of 'registered tax agent' |
Tax laws Amendment (2009 Measures No. 4) Act 2009 (assent 18/09/2009)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch2-Cl2
| Commenced | Action | Note |
| 1/10/2009 | Amend | Inserted definition of 'private ancillary fund' |
3-Sch5-Cl21
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Agriculture Secretary' |
3-Sch5-Cl22
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Arts Department' |
3-Sch5-Cl23
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Arts Minister' |
3-Sch5-Cl24
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Arts Secretary' |
3-Sch5-Cl25
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Defence Department' |
3-Sch5-Cl26
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Defence Minister' |
3-Sch5-Cl27
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Defence Secretary' |
3-Sch5-Cl28
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Education Department' |
3-Sch5-Cl29
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Education Secretary' |
3-Sch5-Cl30
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Employment Department' |
3-Sch5-Cl306
| Commenced | Action | Note |
| 18/09/2009 | Amend | Amended definition of 'full self-assessment taxpayer' |
3-Sch5-Cl31
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Employment Minister' |
3-Sch5-Cl32
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Employment Secretary' |
3-Sch5-Cl33
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Families Secretary' |
3-Sch5-Cl34
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Health Department' |
3-Sch5-Cl35
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Health Minister' |
3-Sch5-Cl36
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Health Secretary' |
3-Sch5-Cl37
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Housing Secretary' |
3-Sch5-Cl38
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Immigration Department' |
3-Sch5-Cl39
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Immigration Minister' |
3-Sch5-Cl40
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Immigration Secretary' |
3-Sch5-Cl41
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Research Department' |
3-Sch5-Cl42
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Research Minister' |
3-Sch5-Cl43
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Research Secretary' |
3-Sch5-Cl44
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'social security law' |
3-Sch5-Cl45
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Trade Department' |
3-Sch5-Cl46
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Trade Minister' |
3-Sch5-Cl47
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Trade Secretary' |
3-Sch5-Cl48
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Veterans Affairs Department' |
3-Sch5-Cl49
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Veterans Affairs Minister' |
3-Sch5-Cl50
| Commenced | Action | Note |
| 18/09/2009 | Amend | Inserted definition of 'Veterans Affairs Secretary' |
Tax Laws Amendment (2009 Measures No. 1) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl1
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'adjusted fringe benefits total' |
3-Sch3-Cl2
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'rebate income' |
3-Sch3-Cl3
| Commenced | Action | Note |
| 27/03/2009 | Amend | Substituted definition of 'reportable fringe benefits total' |
3-Sch3-Cl4
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'reportable superannuation contributions' |
3-Sch3-Cl5
| Commenced | Action | Note |
| 27/03/2009 | Amend | Inserted definition of 'total net investment loss' |
Tax Laws Amendment (Taxation of Financial Arrangements) 2009 (assent 26/03/2009)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl31
| Commenced | Action | Note |
| 26/03/2009 | Amend | Inserted definition of 'Division 230 financial arrangement' |
Same-Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008 (assent 9/12/2008)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch14-Cl7
| Commenced | Action | Note |
| 10/12/2008 | Amend | Inserted definition of 'parent' |
First Home Saver Accounts (Further Provisions) Amendment Act 2008 (assent 30/09/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl5
| Commenced | Action | Note |
| 1/10/2008 | Amend | Inserted definition of 'FHSA' |
First Home Saver Accounts (Consequential Amendments) Act 2008 (assent 25/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 26/06/2008 | Amend | Amended definition of 'assessment' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 26/06/2008 | Amend | Inserted definition of 'FHSA trust' |
Tax Laws Amendment (Election Commitments No.1) Act 2008 (assent 23/06/2008)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl4
| Commenced | Action | Note |
| 23/06/2008 | Amend | Omitted definition of 'intermediary' |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl18
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'interest income' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'passive commodity gain' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 24/09/2007 | Amend | Inserted definition of 'passive income' |
Tax Laws Amendment (Small Business) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl97
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'small business entity' |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl3
| Commenced | Action | Note |
| 21/06/2007 | Insert | Inserted definition of 'fund payment' |
3-Sch10-Cl4
| Commenced | Action | Note |
| 21/06/2007 | Insert | Inserted definition of 'intermediary' |
3-Sch10-Cl5
| Commenced | Action | Note |
| 21/06/2007 | Insert | Inserted definition of 'managed investment trust' |
Tax Laws Amendment (2007 Measures No. 2) Act 2007 (assent 21/06/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch8-Cl86
| Commenced | Action | Note |
| 21/06/2007 | Amend | Inserted definition of 'ESVCLP' |
Superannuation Legislation Amendment (Simplification) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl22
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'assessment' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'Australian superannuation fund' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'complying approved deposit fund' |
3-Sch1-Cl25
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'complying superannuation fund' |
3-Sch1-Cl26
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'employment termination payment' |
3-Sch1-Cl27
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'foreign superannuation fund' |
3-Sch1-Cl28
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'full self-assessment taxpayer' |
3-Sch1-Cl29
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'non-complying approved deposit fund' |
3-Sch1-Cl30
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'non-complying superannuation fund' |
3-Sch1-Cl31
| Commenced | Action | Note |
| 15/03/2007 | Amend | Omitted definition of 'non-resident superannuation fund' |
3-Sch1-Cl32
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'pooled superannuation trust' |
3-Sch1-Cl33
| Commenced | Action | Note |
| 15/03/2007 | Amend | Omitted definition of 'resident superannuation fund' |
3-Sch1-Cl34
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation fund for foreign residents' |
3-Sch1-Cl35
| Commenced | Action | Note |
| 15/03/2007 | Amend | Inserted definition of 'superannuation lump sum' |
3-Sch1-Cl36
| Commenced | Action | Note |
| 15/03/2007 | Amend | Substituted definition of 'withholding tax' |
3-Sch3-Cl6
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'work and income support related withholding payments and benefits' |
Tax Laws Amendment (Simplified Superannuation) Act 2007 (assent 15/03/2007)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl3
| Commenced | Action | Note |
| 15/03/2007 | Amend | Amended definition of 'assessment' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl10
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'electronic signature' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'exempt income from petroleum' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'failure to notify penalty' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'firearms surrender arrangements' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'fishing operations' |
3-Sch1-Cl15
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'forest operations' |
3-Sch1-Cl16
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'horticulture' |
3-Sch1-Cl17
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'income from petroleum' |
3-Sch1-Cl18
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'income tax laws of Papua New Guinea' |
3-Sch1-Cl19
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'late reconciliation statement penalty' |
3-Sch1-Cl20
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'Papua New Guinea' |
3-Sch1-Cl21
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'Papua New Guinea independence day' |
3-Sch1-Cl22
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'pearling operations' |
3-Sch1-Cl23
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'petroleum' |
3-Sch1-Cl24
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'petroleum prospecting or mining information' |
3-Sch1-Cl25
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'petroleum prospecting or mining right' |
3-Sch1-Cl26
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'previous Act' |
3-Sch1-Cl27
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'primary production' |
3-Sch1-Cl28
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'public securities' |
3-Sch1-Cl29
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'reportable fringe benefits amount' |
3-Sch1-Cl30
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'shares' |
3-Sch1-Cl31
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'tainting amount' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'adopted child' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'assessable income from petroleum' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'Commonwealth country' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'Commonwealth labour market program' |
3-Sch2-Cl1023
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'general interest charge' |
3-Sch2-Cl118
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'apportionable deductions' |
3-Sch2-Cl119
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'assessable income' |
3-Sch2-Cl120
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'base interest rate' |
3-Sch2-Cl121
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'business' |
3-Sch2-Cl122
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'child' |
3-Sch2-Cl123
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'Commonwealth education or training payment' |
3-Sch2-Cl124
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'company' |
3-Sch2-Cl125
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'foreign superannuation fund' |
3-Sch2-Cl126
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'foreign superannuation fund' |
3-Sch2-Cl127
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'friendly society' |
3-Sch2-Cl128
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'fringe benefit' |
3-Sch2-Cl129
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'general partner' |
3-Sch2-Cl130
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'income from personal exertion or income derived from personal exertion' |
3-Sch2-Cl131
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'income tax or tax' |
3-Sch2-Cl132
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'minerals' |
3-Sch2-Cl133
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'natural resource' |
3-Sch2-Cl134
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'paid-up share capital' |
3-Sch2-Cl135
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'primary production business' |
3-Sch2-Cl136
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'relative' |
3-Sch2-Cl137
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'share' |
3-Sch2-Cl138
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'spouse' |
3-Sch2-Cl139
| Commenced | Action | Note |
| 14/09/2006 | Amend | Inserted definition of 'work and income support related withholding payments and benefits' |
3-Sch2-Cl140
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'year of income' |
3-Sch3-Cl2
| Commenced | Action | Note |
| 1/01/2008 | Amend | Omitted definition of 'live stock' |
Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl35
| Commenced | Action | Note |
| 22/06/2006 | Amend | Inserted definition of 'international tax sharing treaty' |
3-Sch7-Cl36
| Commenced | Action | Note |
| 22/06/2006 | Amend | Substituted definition of 'non-equity share' |
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (assent 29/06/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl2
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'shortfall interest charge' |
New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (assent 30/06/2001)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
3-Sch2
| Commenced | Action | Note |
| 30/06/2001 | Amend | Inserted definition of 'depreciating asset' |
Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - REPS
3-Sch14-Cl41
| Commenced | Action | Note |
| 14/10/1997 | Amend | Inserted definition of 'capital gain' |
| 14/10/1997 | Amend | Inserted definition of 'capital loss' |
| 14/10/1997 | Amend | Inserted definition of 'net capital gain' |
| 14/10/1997 | Amend | Inserted definition of 'net capital loss' |
3-Sch6-Cl1
| Commenced | Action | Note |
| 14/10/1997 | Amend | Inserted definition of 'firearms surrender arrangements' |